Prescribes basic duty on components required for the manufacture of specified instruments - 097/89 - Customs -Tariff

Prescribes basic duty on components required for the manufacture of specified instruments Notification No. 97/89-Cus. Dated 1-3-1989 In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts parts required for the manufacture of the goods specified in the Table hereto annexed, when imported into India, by a manufacturer of such goods, from - (a) so much of that portion of the duty of customs leviable thereon which is specified in the First Schedule to the Customs Tariff Act, 1975 (51 of 1975) as is in excess of the amount calculated at the rate of 30% ad valorem ; and (b) the whole of the additional duty leviable thereon under section 3 of the said Customs Tariff Act, subject to the following conditions, namely :- (i) an officer not below the rank of Additional Industrial Adviser in the Directorate General of Technical Development of the Government of India in the Ministry of Industry or in the case of manufacturing units which are classifiable as falling in the small scale sector, the Director in the office of Development Commissioner, Small Scale Industries of the Government of India, certifies in each case that the said parts (specifying their description and quantity) in respect of which the exemption under this notification is claimed are required for the purpose specified above and recommends the grant of the above exemption; and (ii) the importer furnishes an undertaking to the effect that - (a) the said parts shall be used for the purpose specified above; (b) account of the said parts received and consumed in the place of manufacture, shall be maintained in the manner specified by the Assistant Collector of Customs; (c) he shall produce the extract of such account evidencing use of the said parts for the aforesaid purpose within a period of 3 months or such extended period as the Assistant Collector of Customs may allow; and (d) he shall pay, on demand, in the event of his failure to comply with (a), (b) or (c) above an amount equal to the difference between the duty leviable on such quantity of the said parts but for the exemption contained herein and that already paid at the time of importation. TABLE 1. Indicators, Recorders, Controllers or Transmitters, for measuring or checking temperature, pressure, flow or level of liquids or gases. 2. Spectrometers, Photometers or Spectrophotometers. 3. Gas analysers. 4. Gas or liquid chromatographs. 5. pH Meters. 6. Colorimeters. 7. Polarimeters. 8. Viscosity meters. 9. Porosity meters. 10. Ultrasonic flaw detectors. 11. Profile projectors. 12. Gas meters. 13. Theodolites. 14. Balances of a sensitivity 0.0001 grams or better. 15. Refractometers. 16. Measuring and detecting instruments for alpha rays/beta rays/gamma rays/X-rays, cosmic rays or other ionising radiation. 17. Conductivity meters.